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An XSL stylesheet can display elements in your XML file inside HTML tags when the data is displayed using XSLT.

You could have your links always appear with the <p> tag around them and so on. From what your describing , using your Perl programmer to display the data might be more suitable for your site.

XSL formats raw XML files into easy to view tables and such. Ever view a XML file from IE or Netscape 6.0? Ungly comes to mind. Also I've only seen short sweet and simple XSL documents. A larger and more complicated XSL with some nice CSS could generate pages on the fly without using one drop of HTML code.